New York City contains approximately 1,100 publicly managed toilets, as well as an unknown number of privately owned toilets. As of 2017, there were around 3.5 million housing units in New York City (many with toilets), while private toilets also exist in offices and other non-residential establishments.

Compared to other big cities, public bathrooms in New York City are rare, as the 1,100 public restrooms result in a rate of 16 per 100,000 residents. Most public restrooms are located in parks; comparatively few other public spaces, including New York City Subway stations, have public restrooms. There have been several attempts to install pay toilets in New York City since the 1990s, and five pay toilets have been installed as part of a program launched in 2006. The cost to build public toilets varies widely, but they averaged $3.6 million as of 2019^[update].

During the mid-19th century, prior to the advent of indoor plumbing and flush toilets, buildings and homes used outhouses and chamber pots as toilets. Proper plumbing was only mandated under the New York State Tenement House Act of 1901.

Flush toilets in New York City private residences are commonplace, though urinals are also common throughout New York City bathrooms, typically in the modern design. There are a number of bars in New York City, including McSorley's Old Ale House, that feature large vintage urinals. The oldest urinal in the city is allegedly located at the Old Town Bar in the Flatiron District.

As flush toilets were rarely used in Europe before the 19th century, New Amsterdam's first settlers instead brought with them the outhouse custom. During the mid-19th century, prior to the advent of indoor plumbing and flush toilets, buildings and homes were equipped with outhouses and chamber pots. In addition, both poor and rich residents used privy vaults. In the late 19th century, many tenements in New York City, particularly on the Lower East Side, lacked toilets or running water.

Proper plumbing was only mandated by the New York State Tenement House Act of 1901. At that point, New York City's tenements had more than 9,000 privy vaults, euphemistically referred to as "school sinks", in their courtyards. The school sinks were only flushed into the city's primitive sewerage system occasionally and were major vectors for diseases. The 1901 law banned these school sinks and required landlords to replace them with toilets. Afterward, many landlords began installing toilets and bathtubs for their tenants. By 1914, there were only 375 remaining school sinks.

The average New York City resident did not have indoor toilets until the late 19th century. Advancements in plumbing technology allowed for the affordability and installation of toilets in middle-class homes.

As part of the 1968 Building Code of the City of New York, buildings were required to have at least one bathroom per sex per 100 people. This was changed to one bathroom per sex per 150 people in the 2008 Building Code.